Bonhams had the following caveat in the auction listing (if we’re talking about the same car): “Please note that this vehicle is under customs in the UAE. Our customs partner, The Stables, will manage all post-sale customs administration. If this vehicle is to stay in the UAE, it will be subject to Import VAT at the standard rate of 5% and Import Duty at 5%+VAT on the hammer price. An administration fee of 750 USD + VAT + Transport charges for Customs Inspection (If applicable) + Customs charges at cost with official receipt to process all customs movements will apply. If you have any questions regarding customs, please contact Bonhams|Cars or The Stables.”.
“Under Customs” means it was in the Country under a temporary exemption. It sounds like the Buyer was misled into believing there were no issues that prevented the car from leaving the UAE, as it had not been imported. If that’s not the case, Bonham’s should cancel the sale.